scholarly journals Pengaruh Perubahan Pendapatan Yang Dimoderasi Oleh Siklus Kas Operasi Dalam Memprediksi Akrual

2020 ◽  
Vol 2 (3) ◽  
pp. 3270-3285
Author(s):  
Muhammad Nur Ihkwansyah ◽  
Nurzi Sebrina
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Quantitative Approach ◽  
Panel Regression ◽  
Manufacturing Companies ◽  
Official Site ◽  
Relationship Of ◽  
The Relationship

The purpose of this research is to examine the effect of operating cash cycle in moderating the relationship of revenue changes and accruals. This research is classified as causative research with a quantitative approach. The population are manufacturing companies listed on the Indonesian Stock Exchange period of 2016 to 2018. By using purposive sampling method, there were 43 companies as the research’s sample. The type of data used is secondary data obtained from the official site of the Indonesia Stock Exchange and company’s official website. The hypotheses were tests using panel regression analysis. The results indicate that revenue changes has not significant effect on accrual, also operating cash cycle is not able to strengthen or weaken the relationship between revenue changes and accruals

scholarly journals Pengaruh Kualitas Laba Dalam Memoderasi Hubungan Kepemilikan Kas dan Efisiensi Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2013-2016)

2019 ◽  
Vol 7 (1) ◽  
pp. 1477
Author(s):  
Dina Kaltsum ◽  
Nurzi Sebrina
Keyword(s):  
Sampling Method ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Cash Holdings ◽  
Secondary Data ◽  
Panel Regression ◽  
Manufacturing Companies ◽  
Accrual Quality ◽  
Relationship Of ◽  
The Relationship

This study aims to examine the effect of earnings quality in moderating the relationship of cash holdings and firms efficiency. This study is classified as causative research. The population in this study are manufacturing companies listed on the Indonesian Stock Exchange period of 2013 to 2016. By using purposive sampling method, there were 88 companies as the research’s sample. Firms Efficiency variable are measured by the DEA model, cash holdings variable are measured by cash ratio, and earnings quality variable are measure by accrual quality. The type of data used is secondary data obtained from www.idx.co.id and used is panel regression analysis. The results of this study indicate that cash holdings has a positive and significant effect on firms efficiency, but earnings quality is not able to strengthen or weaken the relationship between cash holdings and firms efficiency. Keywords: Cash holdings, earnings quality, firms Efficiency.

scholarly journals Pengaruh Tunneling Incentive, Mekanisme Bonus Dan Exchange Rate Terhadap Keputusan Perusahaan Melakukan Transfer Pricing

2019 ◽  
Vol 1 (2) ◽  
pp. 572-588
Author(s):  
Patriot Jaya Ayshinta ◽  
Henri Agustin ◽  
Mayar Afriyenti
Keyword(s):  
Regression Analysis ◽  
Exchange Rate ◽  
Sampling Method ◽  
Stock Exchange ◽  
Transfer Pricing ◽  
Secondary Data ◽  
Total Sample ◽  
Research Use ◽  
Panel Regression ◽  
Manufacturing Companies

This research aims to examine to analyze the effect of tunneling incentive, bonus scheme and exchange rate on the company’s decision to do transfer pricing. The population in this research are manufacturing companies listed in Indonesia Stock Exchange (IDX) in 2014 until 2017. The sample of study was determined by using purposive sampling method, and that total sample 48 manufacturing companies. The data used is secondary data. The technique of collecting data by documentation at www.idx.com. The analytical method used is Panel Regression Analysis with SPSS22 software. /This research use logistic regression analysis as analysis /method.The result of analysis in this research showed that tunneling incentive and bonus scheme had no effect on ithe company’s decision to do transfer pricing.  Exchange rate had a significant effect on the company’s decision to do transferi pricing

scholarly journals Pengaruh Perubahan Arus Kas Yang Dimoderasi Oleh Korelasi Serial Dalam Perubahan Arus Kas Dalam Memprediksi Akrual

2020 ◽  
Vol 2 (3) ◽  
pp. 3050-3066
Author(s):  
Nurjannah Nurjannah ◽  
Nurzi Sebrina
Keyword(s):  
Cash Flow ◽  
Serial Correlation ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Flow Change ◽  
Flow Changes ◽  
Official Site ◽  
Relationship Of ◽  
The Relationship

The purpose of this study was to examine the effect of cash flow change serial correlation in moderating the relationship of cash flow change and accruals. This study is classified as causative research. The population in study are manufacturing companies listed on the Indonesia Stock Exchange of period 2016 to 2018. By using purposive sampling method, there were 43 companies as the research’s sampel. The type of data used is secondary data obtained from the official site of the Indonesia Stock Exchange and company’s official website.  Used is panel regression analysis. The result indicate that cash flow changes has negative and siginificant effect on accrual, but cash flow changes serial correlation is not able to strengthen or weaken the relationship between cash flow changes and accrual.

scholarly journals Pengaruh Volatilitas Arus Kas, Volatilitas Penjualan, Dan Perbedaan Laba Akuntansi Dengan Laba Fiskal Terhadap Persistensi Laba

2020 ◽  
Vol 2 (1) ◽  
pp. 2129-2141
Author(s):  
Doli Andi ◽  
Mia Angelina Setiawan
Keyword(s):  
Regression Analysis ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Cash Flows ◽  
Earnings Persistence ◽  
Panel Regression ◽  
Manufacturing Companies ◽  
Taxable Income ◽  
Negative Effect

This study aimed to examine the effect of the volatility of cash flows, sales volatility and differences in accounting income with taxable income of the persistence of earnings. This research is classified research causative. The population in this research is manufacturing companies listed in Indonesia Stock Exchange in 2014-2018. By using purposive sampling method, there are 42 companies as samples. The data used is secondary data obtained from www.idx.co.id. The analytical method used is a panel regression analysis. The results of this study indicate that the volatility of cash flow and significant negative effect on the persistence of earnings, while variable sales volatility and differences in accounting income to taxable income has no effect on earnings persistence.

scholarly journals The Effect Of Audit Tenure, Company Size, Audit Firm's Reputation On Audit Quality

2020 ◽  
Vol 8 (3) ◽  
pp. 393-402
Author(s):  
Kinanti Putri Nasuci ◽  
Retna Sari ◽  
Ratna Hindria Dyah Pita Sari
Keyword(s):  
Regression Analysis ◽  
Research Method ◽  
Quantitative Research ◽  
Sampling Method ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Company Size ◽  
Manufacturing Companies ◽  
Literature Study

This study aims to determine the effect of audit tenure, company size, and KAP's reputation on audit quality. The theory used in this research is agency theory. This research used quantitative research method. This data collected was secondary data by documentation and literature study. The sample used in this study was manufacturing companies in the consumer goods sector which were listed on the Indonesia Stock Exchange in 2015 – 2018.  The sample of this study amounted to 128 observational data from 32 companies chosen by purposive sampling method. The analysis used logistic regression analysis. The results showed audit tenure and KAP's reputation have a significant effect on audit quality, while firm size has no significantly effect on audit quality. Keywords: Audit Quality, Audit Tenure, Company Size, KAP Reputation

PENGARUH UKURAN PERUSAHAAN, SOLVABILITAS DAN KOMITE AUDIT TERHADAP AUDIT DELAY

2018 ◽  
Vol 1 (3) ◽  
pp. 352
Author(s):  
Muhammad Rizal Saragih
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Manufacturing Companies ◽  
Variable Size ◽  
Independent Variables ◽  
Analysis Technique ◽  
The Relationship

The problems that will be discussed in this journal regarding the relationship between the business entity, the solvency of audit delay. The research method used in this study uses secondary data. The population in this study were all manufacturing companies listed on the Indonesia Stock Exchange in 2013, 2014, 2015 and 2016. The sampling method in this study was purposive sampling. The criteria of the company being sampled are companies that publish audited financial statements for four consecutive years and use the rupiah currency, so the total number of samples in this study is 100 data. Independent variables in this study are company size, solvability and audit committee, variables dependent inthis study is audit delay. The data analysis technique used is multiple linear regression.The results of the analysis show that the solvability variable has a significant effect on audit delay. While the variable size of the company and the audit committee does not have a significant effect on audit delay.

scholarly journals Transparansi Pengungkapan Penyisihan Terhadap Manajemen Laba Akrual

2019 ◽  
Vol 1 (3) ◽  
pp. 1216-1232
Author(s):  
Yuni Fatma ◽  
Nurzi Sebrina
Keyword(s):  
Regression Analysis ◽  
Earnings Management ◽  
Cross Section ◽  
Analytical Method ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Discretionary Accruals ◽  
Manufacturing Companies ◽  
Purposive Sampling

This study aims to examine the effect of transparency in disclosure of allowance for accrual earnings management. This research is classified as causal associative research. The population in this study are manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. By using the purposive sampling method, there are 30 companies as research samples. Overall accrual earnings management uses discretionary accruals, transparency is measured by the allowance disclosure indicator. The type of data used is secondary data obtained from www.idx.co.id. The analytical method used is panel cross section regression analysis. The results of this study indicate that transparency in disclosure of allowance is not able to explain the variance of accrual earnings management in the observation company so that the research hypothesis is rejected.

scholarly journals Pengaruh kepemilikan institusional, kepemilikan manajerial, komisaris independen, dan ukuran dewan komisaris terhadap manajemen laba serta implikasinya terhadap kinerja keuangan pada perusahaan manufaktur yang terdaftar di bursa efek indonesia periode 2012-2014

2017 ◽  
Vol 22 (2) ◽  
Author(s):  
Shierly Pricilia ◽  
Liana Susanto
Keyword(s):  
Regression Analysis ◽  
Financial Performance ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Financial Statements ◽  
Earning Management ◽  
Managerial Ownership ◽  
Manufacturing Companies ◽  
Simple Regression Analysis

The purpose of this study is to analyze the effect of institusional ownership, managerial ownership, independent commissioner, and board of size on earning management and the implication on financial performance of manufacturing companies listed in the Indonesian Stock Exchange from 2012-2014. This research used the data of manufacturing companies that were selected using purposive sampling method for a total of 73 data in three years. Statistic method used in this study is multiple regression analysis and simple regression analysis. The data used in this research are secondary data in the form of financial statements that published during the observation year. The results of this study showed that earning management significantly affected by managerial ownership, and independent commissioner. Financial performance showed that significantly affected by earning management.

scholarly journals PENGARUH INFLASI DAN NILAI TUKAR TERHADAP RETURN SAHAM YANG DIMEDIASIKAN OLEH KINERJA PERUSAHAAN

AJAR ◽  
2021 ◽  
Vol 4 (01) ◽  
pp. 48-63
Author(s):  
Otniel Hongdoyo ◽  
Fransiskus Randa ◽  
Suwandi Ng
Keyword(s):  
Exchange Rate ◽  
Stock Returns ◽  
Sampling Method ◽  
Stock Exchange ◽  
Secondary Data ◽  
Total Sample ◽  
Company Performance ◽  
Negative Effect ◽  
Relationship Of ◽  
The Relationship

The purpose of this study was to investigate the effect of inflation and exchange rate to company performance, investigate the effect of company performance to stock returns and investigate the effects of inflation and exchange rate that is mediated by the performance of the company. The population used was the company in LQ 45 listed on the Indonesia Stock Exchange by year study period from 2017 to 2019. The total sample is 21 companies for each year selected by purposive sampling method and using secondary data, the annual report. The analytical method used is the method of path analysis and hypothesis testing mediation conducted by using Sobel test. The analysis showed that inflation and the exchange rate had a negative effect and no significant effect on the performance of the company. The company's performance has a positve effect and no significant effect on stock returns. This study also show that the company's performance did not play a role in mediating the relationship of inflation and exchange rate.

scholarly journals DETERMINAN NILAI PERUSAHAAN DI BURSA EFEK INDONESIA

SIMAK ◽  
2018 ◽  
Vol 16 (02) ◽  
pp. 101-118
Author(s):  
Anthony Holly
Keyword(s):  
Regression Analysis ◽  
Firm Size ◽  
Firm Value ◽  
Quantitative Data ◽  
Sampling Method ◽  
Dividend Policy ◽  
Stock Exchange ◽  
Secondary Data ◽  
Manufacturing Companies ◽  
Independent Variable

The aim of the study is to assess determinant of firm value as profitability, dividend policy, firm size and liquidity for manufacturing companies listed in Indonesia Stock Exchange in 2010-2014. This study using manufacturing companies listed in Indonesia Stock Exchange as sample. Sample selected by purposive sampling method. Sample size generated by this method is 14 companies. Data type used in this study is quantitative data. Data souce in this study is secondary data. The data were then analyzed using multiple linier regression analysis to analysis dependent variable, Firm value (TQ), and independent variable such as profitability, dividend policy, firm size and liquidity.The research results revealed that profitability, dividend policy and liquidity have positive and significant effect to firm value. However other firm size has positive but no significant effect to firm value.

Sign in / Sign up

Export Citation Format

Share Document